Prior to the adoption of Ord. 2007-34 on 10/17/2007, Section 3.13.030 read as follows.

A. There is hereby levied a 1/4% highway sales and use tax on all sales and uses described in Section 59-12-103(1), Utah Code Annotated, as the same may be amended from time to time, subject to the exceptions provided in Section 59-12-104, Utah Code Annotated, as amended from time to time.

B. A. Commencing upon the effective date of this tax as provided hereafter, the tax imposed by this section shall be collected by the Utah State Tax Commission. The Commission shall transmit to the City monthly by electronic funds transfer the revenues generated by the tax imposed by this section.

C. B. The tax imposed by this section shall be used by the City for construction and maintenance of certain roadways under the City's jurisdiction ,and may be pledged for the payment of bonds or other evidences of indebtedness issued by the City for the construction and maintenance of roadways under the City's jurisdiction.

(Ord. No. 98-19, Enacted, 11/18/98)